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Tax Assesor's

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1. My assessment notice has an estimate of taxes on it. Can I pay it now?

Your assessment notice is not a bill. Recently passed state legislation, Senate Bill 346 requires all counties to include an estimate of tax on assessment notices. This estimate is based on the prior year millage rate, exemptions and current year value. Remember that this is an estimate and the
tax amount could change when the millage rates are set.

2. If I disagree with my appraised value, are there any avenues for appeal?

Yes, simply send in your appeal in writing within the time frame indicated on the notice. The grounds for appeal are:

• Value
• Taxability
• Equalization

Avenues available for appeal

3. Can I appeal my valuation via email?

Yes. Your formal tax appeal can be accepted be accepted via email or by using the electronic appeal port at our GIS site.  For more information on how to appeal electronically click here.

Important notice: Metered mail will not be accepted as proof of a timely appeal. Only the USPS cancellation stamp will be considered when determining if an appeal letter mailed has been filed on time.

4. What are the costs for a Superior Court appeal?

A Superior Court appeal requires a $207.50 filing fee.

5. Who appoints the Board of Tax Assessors?

The members of the Board of Tax Assessors are appointed by the Hall County Board of
Commissioners.

6. What laws govern the Tax Assessor's Office?

The Tax Assessors Office is governed by state law code section 48-5 and regulations issued by the
Department of Revenue.

7. What is the meaning of ad valorem property taxes?

Ad Valorem is Latin for "according to value," and is thought to be a fair basis for collecting taxes because the tax is proportional to your ability to pay and the benefits you gain from the services the county provides. It is a local tax that reflects local budget priorities.

8. What is a millage rate and who sets these rates?

The millage rate or tax rate is calculated by dividing the total budget of the respective governing authority (County, School, or City) by the total taxable value of properties within a particular jurisdiction. 1 mill = $1 tax per $1,000 taxable value. Millage rates are set by the School Board, the County Board of Commissioners, City Council if applicable, and any other taxing authorities in
whose jurisdiction your property is located.

9. How are my taxes calculated?

View our online guide.

10. What is the meaning of the term "tax digest?"

The tax digest is the sum of all the assessed values, after exemptions, of properties to be taxed within a particular jurisdiction.

11. What determines an individual property tax amount?

Your tax amount is calculated using a combination of your property value and the millage rate.

12. Who determines the value of my property for tax purposes?

The staff of the Hall County Board of Assessors reviews all pertinent data including sales to determine your property value.

13. What are the steps used by the Assessors when appraising my property?

We use 3 approaches in appraising your property:

1. Sales Comparison: This approach is based on sales prices of comparable properties. This includes sales between individuals and also bank sales (sales from financial institutions to individuals). Foreclosures are not used in the determination of Fair Market Value.
2. Cost Approach: is based on the estimated costs of replacement or reproduction of structures, less accumulated depreciation, plus value of land.
3. Income Capitalization Approach: This approach is based on how much income a property can potentially produce. This approach is most commonly used on commercial property.

14. What is the difference between sales price and market value?

"Market value" is a theoretical notion of what a knowledgeable buyer would pay a willing seller in a normal market. "Sales price" is a historical fact from a particular transaction which may or may not reflect the conditions of a normal market.

15. If my property value and assessment remain the same, can my tax bill change?

Yes. The tax rate is the product of 2 items - the assessed value and the millage rate; a change in either can impact your tax bill.

16. Do I get an exemption because I own a home and live in it?

Yes. This is known as a homestead exemption. Applications for homestead exemptions in Hall
County are accepted between January 1 and April 1 each year. Failure to file constitutes your waiver of the exemption for that year.

17. Are there any other special exemptions?

Yes. There are several special exemptions. You can go to our exemptions information page for additional information and points of contact.

18. What latitude does the Board have to extend deadlines for filing Freeport or Homestead exemptions?

None; the law does not provide grace periods or filing extensions.